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F15/724

Please see below request, made under the Freedom of Information Act 2000.

In 2013, the Valuation Office Agency (VOA) ruled that a cash machine that was built into the front of a shop should have a separate rates bill to the main business. Since the VOA made this ruling, I would like to be provided the following information:

· How many cases have there been of the council charging businesses separate rates in relation to ATMs within or attached to their premises?

· How many times since 2013 have you granted discretionary rate relief to such (a) ATMs within and attached to businesses and (b) more generally across all businesses?

· How much in total revenue has the council received due to charging businesses a separate rate for having an ATM within or attached to their premises? Please provide a year-on-year breakdown since 2013 (including 2015 to date).

· Has the council a policy regarding the charging on separate rates for ATMs. If so, please could this be provided.

· How many enforcement notices has the council served and how many times has this been appealed?

· Of the appeals made, what percentage was successful (in favour of the person/business making the appeal)?

· Has the council backdated any business rates relating to ATMs at businesses (within or attached to premises)? If so, how many and for how much (please collate number of cases and financial value by year, including 2015 to date)?

· What is the most (financial value) an individual business has been charged in backdated payments regarding business rates relating to an ATM? Please name the company.